SNOW & FUN: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
SNOW & FUN
Largest movements
- Cash +€33,344
up €33,344 (+341.3%), from €9,771 to €43,116
mainly Net result for the year (+€28,580) and Receivables within one year (+€21,201)
- Receivables within one year -€21,201
down €21,201 (-79.7%), from €26,589 to €5,388
of which Other amounts receivable: -€17,687
- Tangible fixed assets +€12,046
up €12,046 (+6.7%), from €180,644 to €192,691
of which Land and buildings: +€16,310
- Other debts +€18,402
up €18,402 (+72.4%), from €25,425 to €43,827
- Reserves +€6,670
up €6,670 (+3.4%), from €196,695 to €203,364
- Current portion of long-term debt +€6,003
up €6,003 (+77.3%), from €7,760 to €13,763
- Gross operating margin +€37,545
up €37,545 (+48.9%), from €76,731 to €114,277
- Write-downs +€11,426
up €11,426 (+70.2%), from €16,264 to €27,690
- Depreciation +€8,897
up €8,897 (+152.7%), from €5,827 to €14,725
- Staff costs +€7,092
up €7,092 (+47.5%), from €14,921 to €22,013
- Financial charges +€4,878
up €4,878 (+163.2%), from €2,989 to €7,867
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €424,413 | €454,424 | +€30,011 | +7.1% |
| Fixed assets | 21/28 | €180,644 | €192,691 | +€12,046 | +6.7% |
| Tangible fixed assets | 22/27 | €180,644 | €192,691 | +€12,046 | +6.7% |
| Land and buildings | 22 | €154,197 | €170,507 | +€16,310 | +10.6% |
| Plant, machinery and equipment | 23 | €4,752 | €2,936 | -€1,816 | -38.2% |
| Furniture and vehicles | 24 | €20,590 | €16,977 | -€3,614 | -17.5% |
| Other tangible fixed assets | 26 | €1,105 | €2,272 | +€1,166 | +105.5% |
| Current assets | 29/58 | €243,769 | €261,733 | +€17,965 | +7.4% |
| Stocks and contracts in progress | 3 | €156,499 | €159,160 | +€2,661 | +1.7% |
| Stocks | 30/36 | €156,499 | €159,160 | +€2,661 | +1.7% |
| Amounts receivable within one year | 40/41 | €26,589 | €5,388 | -€21,201 | -79.7% |
| Trade receivables | 40 | €7,824 | €4,310 | -€3,514 | -44.9% |
| Other amounts receivable | 41 | €18,766 | €1,079 | -€17,687 | -94.3% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,771 | €43,116 | +€33,344 | +341.3% |
| Deferred charges and accrued income | 490/1 | €909 | €4,070 | +€3,161 | +347.7% |
| Total equity and liabilities | 10/49 | €424,413 | €454,424 | +€30,011 | +7.1% |
| Equity | 10/15 | €215,295 | €221,964 | +€6,670 | +3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €196,695 | €203,364 | +€6,670 | +3.4% |
| Distributable reserves | 133 | €196,695 | €203,364 | +€6,670 | +3.4% |
| Amounts payable | 17/49 | €209,118 | €232,460 | +€23,341 | +11.2% |
| Amounts payable after more than one year | 17 | €161,530 | €158,413 | -€3,117 | -1.9% |
| Financial debts | 170/4 | €161,530 | €158,413 | -€3,117 | -1.9% |
| Amounts payable within one year | 42/48 | €47,589 | €73,598 | +€26,010 | +54.7% |
| Current portion of amounts payable after more than one year | 42 | €7,760 | €13,763 | +€6,003 | +77.3% |
| Financial debts | 43 | €7,226 | €8,750 | +€1,524 | +21.1% |
| Credit institutions | 430/8 | €7,226 | €8,750 | +€1,524 | +21.1% |
| Trade debts | 44 | €5,696 | €3,808 | -€1,888 | -33.1% |
| Suppliers | 440/4 | €5,696 | €3,808 | -€1,888 | -33.1% |
| Taxes, remuneration and social security | 45 | €1,481 | €3,450 | +€1,970 | +133.0% |
| Taxes | 450/3 | €1,481 | €3,450 | +€1,970 | +133.0% |
| Other amounts payable | 47/48 | €25,425 | €43,827 | +€18,402 | +72.4% |
| Accrued charges and deferred income | 492/3 | - | €449 | +€449 | |
| Remuneration, social security and pensions | 62 | €14,921 | €22,013 | +€7,092 | +47.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,827 | €14,725 | +€8,897 | +152.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €16,264 | €27,690 | +€11,426 | +70.2% |
| Other operating charges | 640/8 | €953 | €1,831 | +€878 | +92.1% |
| Gross operating margin | 9900 | €76,731 | €114,277 | +€37,545 | +48.9% |
| Operating profit (loss) | 9901 | €38,766 | €48,018 | +€9,252 | +23.9% |
| Financial income | 75/76B | €2,154 | €2,350 | +€196 | +9.1% |
| Recurring financial income | 75 | €2,154 | €2,350 | +€196 | +9.1% |
| Financial charges | 65/66B | €2,989 | €7,867 | +€4,878 | +163.2% |
| Recurring financial charges | 65 | €2,989 | €7,867 | +€4,878 | +163.2% |
| Profit (loss) for the period before taxes | 9903 | €37,931 | €42,501 | +€4,570 | +12.0% |
| Income taxes | 67/77 | €11,620 | €13,921 | +€2,301 | +19.8% |
| Profit (loss) for the period | 9904 | €26,311 | €28,580 | +€2,269 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,311 | €28,580 | +€2,269 | +8.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.